Income Tax Assessment Act 1997
SDiv820-JA
Amended by:
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (assent 16/10/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl21
Commenced | Action | Note |
17/10/2014 | Insert | Title 'Subdivision 820-JA - Worldwide debt and equity concepts' |